The role and impact of professional accountancy associations on accounting education research: An international study

Angus Duff, Phil Hancock, Neil Marriott

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ)and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs)demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.

Original languageEnglish
JournalBritish Accounting Review
DOIs
Publication statusE-pub ahead of print - 20 Apr 2019

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International studies
Accounting education
Accountancy
Logic
Professional associations
Academic research
Education
Employers
Structured interview
Funding
Curriculum development
Curriculum
New Zealand
Accounting curriculum
Development model
Professional education
Ireland
Stakeholders
Institutional logics

Cite this

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